UDESH REGULAR

FOR GROUP-1, MAY 2024

▪ Subject- Advanced
Advanced Accounting
Accousting

▪ Chapter- Financialstatement
Financial Statements of companies
of companies

▪ Lecture No.- 04*

3 4
Topics to be covered
Basic
Concepts
 at -
PAL

p. AK - Partnership -
to

-> co.X gran

& Surglus
Appropriations Show in No
Reserves

-
7:
-
statter
o P1L

Note No. Amount

Reverve 2400000
from operations 100088
other I
-some
-

Total Innom(e) aspor

-

Finance costs 1 12000

3800
Other
Emperce -

Emperon (B)
500000
Total -

2000000
Pryitby on tan
(A-B)
Provision Tan 930t 1600000
for
-

-
-
in Her Tan

Note 1: Finomu COSB

120000
Interest on dus (100000 Xil(y)
 Balance sheet
(Entracty
NOt NO Amoust
& liabilities
Equity
IShakholder funds 130000
2

a) share
capital 3 1668000
b) Reserves & Surplus

liabilities
2) Non current
4 100008
a) Long
Term
Borrowings
currentliabilities
3)
5 19008
as other currentLiabilities

Shorttime
3) provisions 6 6000
 2:Share
Note
capital
Issued, subs, called & paid up r
&
600088
6000
-

Equityshare
of 100
-
each
r
20000 &
paid
V
8000 100 each, 25
- Equing
share
of -

0
144; 500pry. Share to each
-
500088

13000
-

Note 3:Reserves & Surplus

Isurgers/PALAK
328008
opening rr
+ currentyear 1400088
-

I 728000

(14(x57) Tranyer General Reselve (7000)

-
to

(10LX 104] Tranger Deb. Red. Resure (100000)

-
to

15x12) Preuen Diridua gobl

-
(700
1368000
(62 24 x150
gable (12000) /

Equily Divided
+ -

10000
- -

DebRecmptis Resere
I 1300
3) General Reserve Opening 700 -
90008
I
Transfer -
1668000
-
 Long
Note 4: Term
Borrowing,
each 100000
o
Deb. l00
121; 10000

NOR 5:Other currentlid.

For Assum
Pry. Divided
gable
-

gable
120000 If Os des
already paid.
Equity Dividual -

19000
-

Note 6:ShortTerms Prov

60008
pror, Jan
for
Thank You